9911796707
TMI Blog2017 (1) TMI 1189X X X X Extracts X X X X X X X X Extracts X X X X ..... to evade payment of duty is not legally sustainable in such situation. It was held that there was a bonafide doubt regarding tax liability and as such, the demand for extended period is not sustainable. The chronological development relevant to the tax liability on maintenance or computer software have been elaborately recorded in the impugned order. It cannot be disputed that the Board itself ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h services during the period 9.7.2004 to 6.10.2005. The Original Authority held that the respondent are liable to pay service tax of ₹ 16, 71,968/- and also imposed penalties under Sections 76, 77 and 78 of the Finance Act, 1994. On appeal, vide the present impugned order, the Commissioner (Appeals) allowed the appeal on the ground of limitation. Aggrieved by this, the Revenue is in appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Hon ble Supreme Court in the case of Tata Consultancy Services (CA No.2582 of 1998). 6. Further, the impugned order also noted the sequence of events with reference to tax liability of maintenance of computer software including the Explanation inserted under Section 65(64) of the Act to the effect that goods includes computer software. It was also noted that Board vide Circular d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod of demand is sustainable in the present case. We find that the facts of the case and the chronological development relevant to the tax liability on maintenance or computer software have been elaborately recorded in the impugned order. It cannot be disputed that the Board itself earlier clarified that the maintenance or repair of computer software is not taxable. The stand was revised a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
